{"id":4321,"date":"2009-05-06T13:44:21","date_gmt":"2009-05-06T10:44:21","guid":{"rendered":"https:\/\/yeni.maliyeokulu.org.tr\/guemruek-vergisine-e-etkili-vergi-ve-mali-yueklerin-guemruek-vergisi-tanm-kapsamnda-deerlendirmesi\/"},"modified":"2024-01-25T21:32:15","modified_gmt":"2024-01-25T18:32:15","slug":"guemruek-vergisine-e-etkili-vergi-ve-mali-yueklerin-guemruek-vergisi-tanm-kapsamnda-deerlendirmesi","status":"publish","type":"post","link":"https:\/\/yeni.maliyeokulu.org.tr\/?p=4321","title":{"rendered":"G\u00fcmr\u00fck Vergisine E\u015f Etkili Vergi ve Mali Y\u00fcklerin G\u00fcmr\u00fck Vergisi Tan\u0131m\u0131 Kapsam\u0131nda De\u011ferlendirmesi"},"content":{"rendered":"\t\t
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G\u00fcmr\u00fck Vergisine E\u015f Etkili Vergi ve Mali Y\u00fcklerin G\u00fcmr\u00fck Vergisi Tan\u0131m\u0131 Kapsam\u0131nda De\u011ferlendirmesi<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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Mustafa Kemal Bulut<\/h5>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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Ankara Maliye Okulu – 1989
G\u00fcmr\u00fck ve D\u0131\u015f Ticaret Dan\u0131\u015fman\u0131<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t

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 <\/pre>\n
G\u0130R\u0130\u015e<\/h4>\n
Bu \u00e7al\u0131\u015fmam\u0131z\u0131n amac\u0131, ilgili mevzuat h\u00fck\u00fcmleri uyar\u0131nca d\u0131\u015f ticaret i\u015flemlerine konu olan e\u015fyalara uygulanan g\u00fcmr\u00fck vergisi d\u0131\u015f\u0131ndaki  vergi ve mali y\u00fckleri hem teorik hem de y\u00fcr\u00fcrl\u00fckteki g\u00fcmr\u00fck mevzuat\u0131ndaki g\u00fcmr\u00fck vergisi tan\u0131m\u0131 kapsam\u0131nda irdelemek ve mevzuatta yer alan kavram \u00e7eli\u015fkilerini ortaya koymakt\u0131r.<\/p>\n
Bilindi\u011fi \u00fczere, klasik anlamdaki g\u00fcmr\u00fck vergileri uygulamalar\u0131n\u0131n etkinlikleri k\u00fcresel b\u00fct\u00fcnle\u015fmeler ve ticaretin serbestle\u015ftirilmesi y\u00f6n\u00fcndeki geli\u015fmeler nedenleriyle azalm\u0131\u015ft\u0131r. Bu ba\u011flamda, \u00fclkeler yerli \u00fcretimi koruma, mali veya di\u011fer ama\u00e7larla  g\u00fcmr\u00fck vergisi olarak adland\u0131r\u0131lamayan ancak uyguland\u0131\u011f\u0131 e\u015fyaya g\u00fcmr\u00fck vergisi etkisi yaratan  g\u00fcmr\u00fck vergisine e\u015f etkili \u00e7e\u015fitli vergi ve  mali y\u00fckler uygulamaktad\u0131rlar.<\/p>\n
\u00dclkemizde uluslararas\u0131 ticarete konu olan e\u015fya \u00fczerinden al\u0131nan G\u00fcmr\u00fck Vergisi d\u0131\u015f\u0131nda Toplu Konut Fonu- Tar\u0131m Pay\u0131, Antidamping Vergisi, \u0130thalde Al\u0131nan Katma De\u011fer Vergisi (KDV), \u0130thalde Al\u0131nan \u00d6zel T\u00fcketim Vergisi(\u00d6TV), T\u00fct\u00fcn Fonu, Maden Fonu, Telafi Edici Vergi(TEV), \u00c7evre Katk\u0131 Pay\u0131, Kaynak Kullan\u0131m Destekleme Fonu(KKDF), Destekleme ve Fiyat \u0130stikrar Fonu Kesintisi(DF\u0130F), Fikir ve Sanat Eserleri Kanunu Kapsam\u0131nda Al\u0131nan Kesinti(K\u00fclt\u00fcr Bakanl\u0131\u011f\u0131 Kesintisi), Damga Vergisi vb. \u00e7e\u015fitli adlar alt\u0131nda al\u0131nan vergi ve mali y\u00fckler bulunmaktad\u0131r.<\/p>\n
Yukar\u0131da verilen g\u00fcmr\u00fck vergisi ad\u0131 alt\u0131nda al\u0131nmayan ancak g\u00fcmr\u00fck idarelerince kendi hesab\u0131na ya da ba\u015fka kurumlar nam ve hesab\u0131na tahsil edilen vergi ve mali y\u00fcklerin g\u00fcmr\u00fck mevzuat\u0131n\u0131n uygulamas\u0131nda \u2018\u2019g\u00fcmr\u00fck vergisi\u2019\u2019  addelip edilmeyece\u011fi konusunda y\u00fcr\u00fcrl\u00fckte bulunan 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nu ve buna ba\u011fl\u0131 olarak \u00e7\u0131kar\u0131lan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan \u2018\u2019G\u00fcmr\u00fck Vergileri\u2019\u2019 \u2018\u2019\u0130thalat Vergileri\u2019\u2019 terimi tan\u0131mlar\u0131n\u0131n  birbirinden farkl\u0131l\u0131k arz etti\u011fi g\u00f6r\u00fclmektedir. tan\u0131m\u0131 i\u00e7erisinde yer alan<\/p>\n
Bu nedenle, G\u00fcmr\u00fck vergisi d\u0131\u015f\u0131nda al\u0131nan vergi ve mali y\u00fcklerin \u2018\u2019g\u00fcmr\u00fck vergisine e\u015f etkili vergi ya da mali y\u00fck\u2019\u2019, di\u011fer bir ifade ile, \u2018\u2019g\u00fcmr\u00fck vergisi\u2019\u2019 olarak nitelendirilip nitelendirilemeyece\u011fi g\u00fcmr\u00fck mevzuat\u0131 uygulamalar\u0131nda \u00f6nem arz eden bir konu olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p>\n
Yaz\u0131m\u0131z\u0131n birinci b\u00f6l\u00fcm\u00fcnde  g\u00fcmr\u00fck vergilerinin teorik tan\u0131m\u0131 ve nitelikleri irdelenmi\u015f; ikinci b\u00f6l\u00fcm\u00fcnde g\u00fcmr\u00fck vergilerinin T\u00fcrk Vergi Sistemi i\u00e7erisindeki yeri belirlenmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. \u00dc\u00e7\u00fcnc\u00fc b\u00f6l\u00fcmde, g\u00fcmr\u00fck vergileri tan\u0131m\u0131ndaki de\u011ferlendirmelere esas te\u015fkil edecek vergi hukukundaki vergilendirme ilkelerine yer verilmi\u015ftir. D\u00f6rd\u00fcnc\u00fc b\u00f6l\u00fcmde ise, g\u00fcmr\u00fck mevzuat\u0131nda g\u00fcmr\u00fck vergilerinin tan\u0131m\u0131ndaki \u00e7eli\u015fkiler ve belirsizlikler \u00fczerinde yap\u0131lan tespit ve de\u011ferlendirmeler ortaya konulmu\u015ftur. Be\u015finci b\u00f6l\u00fcmde, g\u00fcmr\u00fck vergilerine e\u015f etkili vergi ve g\u00fcmr\u00fck vergilerine e\u015f etkili mali y\u00fck tan\u0131mlar\u0131n\u0131n kapsam\u0131 belirlenmeye \u00e7al\u0131\u015f\u0131lm\u0131\u015ft\u0131r. Konu hakk\u0131ndaki tespitlerimiz ile g\u00f6r\u00fc\u015f ve \u00f6nerilerimize de\u011ferlendirme ve sonu\u00e7 b\u00f6l\u00fcm\u00fcne yer verilmi\u015ftir.<\/p>\n
Anahtar S\u00f6zc\u00fckler: G\u00fcmr\u00fck Vergileri, E\u015f Etkili Vergi, G\u00fcmr\u00fck Vergisine E\u015f Etkili Vergiler, G\u00fcmr\u00fck Vergisine E\u015f Etkili Mali Y\u00fckler, \u0130thalat Vergileri, \u0130hracat Vergileri, G\u00fcmr\u00fck Tarifesi<\/p>\n
I. G\u00dcMR\u00dcK VERG\u0130S\u0130N\u0130N  TANIMI VE N\u0130TEL\u0130KLER\u0130<\/strong><\/p>\n
\u2018\u2019G\u00fcmr\u00fck Vergisi\u2019\u2019, g\u00fcmr\u00fc\u011fe tabi ticari e\u015fyan\u0131n yer de\u011fi\u015ftirmesi nedeniyle, di\u011fer bir deyi\u015fle,  s\u0131n\u0131rdan giri\u015f, \u00e7\u0131k\u0131\u015f\u0131 veya ge\u00e7i\u015fi s\u0131ras\u0131nda, miktar\u0131 veya de\u011feri \u00fczerinden al\u0131nan; \u2018\u2019s\u0131n\u0131r vergileri\u2019\u2019 ya da \u2018\u2019s\u0131n\u0131rda al\u0131nan vergiler\u2019\u2019 olarak da  tan\u0131mlanan; ekonomik, sosyal ve  mali fonksiyonlar\u0131 olan; \u00f6nemli bir d\u0131\u015f ticaret ve ekonomi politikas\u0131 arac\u0131 olan bir vergi t\u00fcr\u00fcd\u00fcr.<\/p>\n
G\u00fcmr\u00fck Vergilerinin konusu, uluslararas\u0131 ticaret i\u015flemlerine konu olan \u00fclke s\u0131n\u0131rlar\u0131n\u0131 a\u015fan ta\u015f\u0131nabilir e\u015fyad\u0131r. Herhangi bir e\u015fyan\u0131n g\u00fcmr\u00fck vergisine konu olabilmesi i\u00e7in; e\u015fyan\u0131n uluslararas\u0131 ticarette m\u00fcbadele (de\u011fi\u015fim)  konusu olmas\u0131 ve e\u015fyan\u0131n ta\u015f\u0131nabilir olmas\u0131, di\u011fer bir ifade ile, bir s\u0131n\u0131rdan bir ba\u015fka s\u0131n\u0131ra ta\u015f\u0131nabilmesi gerekmektedir. Bu nedenle, ta\u015f\u0131nmaz mallar ya da hizmetler g\u00fcmr\u00fck vergisinin konusunu olu\u015fturmazlar.<\/p>\n
Y\u00fcr\u00fcrl\u00fckteki 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 3\/23 \u00fcnc\u00fc maddesinde \u2018\u2019e\u015fya\u2019\u2019 deyiminin, \u2018\u2019her t\u00fcrl\u00fc madde, \u00fcr\u00fcn ve de\u011feri\u2019\u2019 ifade edece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n
G\u00fcmr\u00fck Vergileri, vergiye konu e\u015fyan\u0131n \u00fclke s\u0131n\u0131r\u0131n\u0131 a\u015fma nedenine  g\u00f6re;<\/p>\n
\u00b7        \u0130thalat Vergileri,<\/p>\n
\u00b7        \u0130hracat Vergileri,<\/p>\n
\u00b7        Transit Vergileri (g\u00fcn\u00fcm\u00fczde uygulamas\u0131 bulunmayan bir vergi t\u00fcr\u00fcd\u00fcr)<\/p>\n
t\u00fcrlerine ayr\u0131labilir.<\/p>\n
G\u00fcmr\u00fck Vergileri, e\u015fya  \u00fczerinden al\u0131nmas\u0131; objektif  karakterli olmas\u0131 ve  g\u00fcmr\u00fc\u011fe tabi bir e\u015fyan\u0131n tahakkuk eden\/edecek vergi ve varsa cezalar\u0131n\u0131n kar\u015f\u0131l\u0131\u011f\u0131nda teminat h\u00fckm\u00fcnde olmas\u0131 nedeniyle ayni nitelik ta\u015f\u0131rlar.<\/p>\n
G\u00fcmr\u00fck Vergilerinin,  matrah\u0131 ;<\/p>\n
\u00b7        Spesifik,<\/p>\n
\u00b7        Advalorem<\/p>\n
esasa g\u00f6re iki \u015fekilde  belirlenebilir.<\/p>\n
Spesifik G\u00fcmr\u00fck Vergisinde matrah, g\u00fcmr\u00fck vergisine konu olan e\u015fyan\u0131n miktar\u0131, a\u011f\u0131rl\u0131\u011f\u0131, say\u0131s\u0131 ya da \u00f6l\u00e7\u00fcs\u00fcd\u00fcr. G\u00fcmr\u00fck Vergisi, ithal veya ihra\u00e7 edilen e\u015fyan\u0131n fizik \u00fcnitesinden (a\u011f\u0131rl\u0131k, say\u0131, ba\u015f, uzunluk, hacim vb.) al\u0131nmaktad\u0131r.<\/p>\n
Advalorem G\u00fcmr\u00fck Vergisinde ise matrah, g\u00fcmr\u00fck vergisine konu olan e\u015fyan\u0131n de\u011feridir. Bu t\u00fcr vergilendirmede, g\u00fcmr\u00fck vergileri, ithal veya ihra\u00e7 e\u015fyas\u0131n\u0131n de\u011ferine, belirli bir vergi oran\u0131n\u0131n uygulanmas\u0131 suretiyle hesaplan\u0131r.[1]<\/a><\/p>\n
T\u00fcrkiye\u2019de g\u00fcmr\u00fck vergilerinin; hem spesifik matrah  hem de advalorem matrah esas\u0131na g\u00f6re al\u0131nd\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n
Literat\u00fcrde ithal e\u015fyas\u0131na  uygulanan g\u00fcmr\u00fck vergilerinin \u00e7o\u011fu zaman \u2018\u2019tarife\u2019\u2019 (tariff)  kavram\u0131 ile \u00f6zde\u015f olarak kullan\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n
G\u00fcmr\u00fck vergisine tabi e\u015fyan\u0131n isim ve matrah\u0131na g\u00f6re vergi oran ve hadlerini g\u00f6steren listelere \u2018\u2019G\u00fcmr\u00fck Tarifesi\u2019\u2019 denilmektedir.<\/p>\n
G\u00fcmr\u00fck Vergilerinin tarifeleri, ticaret anla\u015fmalar\u0131na veya e\u015fyalar\u0131n tarifede yer alma \u015fekline g\u00f6re \u00e7e\u015fitli \u015fekilde grupland\u0131r\u0131labilmektedir.<\/p>\n
G\u00fcmr\u00fck Tarifeleri:<\/p>\n
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  1. Ticaret yap\u0131lan \u00fclkeler ile ticaret anla\u015fmalar\u0131na g\u00f6re d\u00fczenlenip d\u00fczenlenmedi\u011fi<\/li>\n<\/ol>\n
    \u00f6l\u00e7\u00fcs\u00fcne g\u00f6re;<\/p>\n
    –         Ba\u015fka \u00fclkelerle yap\u0131lan anla\u015fmalara  dayanmayan ve di\u011fer \u00fclkelere herhangi bir indirim uygulanmadan serbest\u00e7e uygulanan \u2018\u2019Serbest Tarife\u2019\u2019 ,<\/p>\n
    –         Ba\u015fka \u00fclkelerle \u00f6ncede n yap\u0131lan anla\u015fmalara g\u00f6re d\u00fczenlenen ve baz\u0131 tarife maddelerinde indirimi kabul eden \u2018\u2019Anla\u015fmaya Dayal\u0131 Tarife -Ahdi Tarife\u2019\u2019 ,<\/p>\n
    –         Hem serbest tarifeleri hem de anla\u015fmaya dayal\u0131 tarifeleri i\u00e7eren \u2018\u2019Karma Tarife\u2019\u2019 .<\/p>\n
              olmak \u00fczere \u00fc\u00e7 gruba ayr\u0131labilirler.<\/p>\n
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    1. E\u015fyan\u0131n tarifede yer alma \u015fekline g\u00f6re;<\/li>\n<\/ol>\n
      –         Birbirleriyle ilgisi olmayan e\u015fyalar\u0131n isimlerine g\u00f6re s\u0131raland\u0131\u011f\u0131 \u2018\u2019Alfabetik Tarife Listeleri\u2019\u2019,<\/p>\n
      –         G\u00fcmr\u00fc\u011fe tabi e\u015fyalar\u0131n, \u00f6nce canl\u0131 hayvanlar, bitkiler, madenler gibi ana gruplara ayr\u0131larak daha sonra e\u015fyan\u0131n cins ve mahiyetine g\u00f6re tali gruplara ayr\u0131ld\u0131\u011f\u0131 \u2018\u2019Analitik Tarife Listeleri\u2019\u2019 .<\/p>\n
      olmak \u00fczere iki gruba ayr\u0131labilirler.[2]<\/a><\/p>\n
      Bu \u00f6l\u00e7\u00fctlere g\u00f6re, \u00fclkemizde uygulanan g\u00fcmr\u00fck tarifeleri, hem anla\u015fmal\u0131 \u00fclkelere uygulanan g\u00fcmr\u00fck vergilerinin hem de serbest olarak uygulanan g\u00fcmr\u00fck vergilerini i\u00e7ermesi nedeniyle  Karma Tarife; e\u015fyan\u0131n cinsine ve mahiyetine g\u00f6re tali gruplara ayr\u0131lm\u0131\u015f olmas\u0131 nedeniyle Analitik Tarife Listesi  t\u00fcr\u00fc \u00f6zelli\u011fi ta\u015f\u0131maktad\u0131r.<\/p>\n
      2007 \u0130thalat Rejimi Karar\u0131 ekinde yer alan listelerden baz\u0131 \u00f6rnekler a\u015fa\u011f\u0131da sunulmu\u015ftur;<\/p>\n
      \u0130THALAT REJ\u0130M\u0130 KARARI EK\u0130 L\u0130STE \u00d6RNEKLER\u0130:<\/span><\/strong><\/p>\n\n\n\n\n\n\n\n\n\n\n\n
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      G\u00dcMR\u00dcK VERG\u0130S\u0130 ORANI (%)<\/strong><\/p>\n<\/td>\n
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      Tar\u0131m Pay\u0131 Olarak Fona \u00d6denecek   Euro (EUR)  (Kar\u015f\u0131l\u0131\u011f\u0131 YTL)       (EUR\/100 kg\/net )<\/strong><\/p>\n<\/td>\n<\/tr>\n
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      D.\u00dc.<\/strong><\/p>\n<\/td>\n<\/tr>\n
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      AB ve<\/strong><\/p>\n<\/td>\n
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      AB ve<\/strong><\/p>\n<\/td>\n
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      G.T.\u0130.P<\/strong><\/p>\n<\/td>\n
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      Madde \u0130smi<\/strong><\/p>\n<\/td>\n
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      EFTA<\/strong><\/p>\n<\/td>\n
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      B-HER.<\/strong><\/p>\n<\/td>\n
      		\n
      EFTA<\/strong><\/p>\n<\/td>\n
      		\n
      D.\u00dc.<\/strong><\/p>\n<\/td>\n<\/tr>\n
      0403.10.51.10.00<\/td>\n\u0130lave kakao i\u00e7erenler<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      8,3<\/p>\n<\/td>\n
      		\n
      140,9<\/p>\n<\/td>\n
      		\n
      140,9<\/p>\n<\/td>\n<\/tr>\n
      0403.10.51.90.00<\/td>\nDi\u011ferleri<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      8,3<\/p>\n<\/td>\n
      		\n
      140,9<\/p>\n<\/td>\n
      		\n
      140,9<\/p>\n<\/td>\n<\/tr>\n
      0403.10.53.10.00<\/td>\n\u0130lave kakao i\u00e7erenler<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      8,3<\/p>\n<\/td>\n
      		\n
      142,31<\/p>\n<\/td>\n
      		\n
      142,31<\/p>\n<\/td>\n<\/tr>\n
      0403.10.53.90.00<\/td>\nDi\u011ferleri<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      8,3<\/p>\n<\/td>\n
      		\n
      142,31<\/p>\n<\/td>\n
      		\n
      142,31<\/p>\n<\/td>\n<\/tr>\n
      0403.10.59.10.00<\/td>\n\u0130lave kakao i\u00e7erenler<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      8,3<\/p>\n<\/td>\n
      		\n
      176,24<\/p>\n<\/td>\n
      		\n
      176,24<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

      <\/p>\n\n\n\n\n\n\n\n\n\n\n
       <\/td>\n <\/td>\n\n
      G\u00dcMR\u00dcK VERG\u0130S\u0130 ORANI (%)<\/strong><\/p>\n<\/td>\n<\/tr>\n
       <\/td>\n <\/td>\n\n
      AB, EFTA, \u0130SR,<\/strong><\/p>\n<\/td>\n
      		\n
      GTS \u00dcLKELER\u0130<\/strong><\/p>\n<\/td>\n
      		 <\/td>\n<\/tr>\n
       <\/td>\n <\/td>\n\n
      SUR, TUN. FAS<\/strong><\/p>\n<\/td>\n
      		 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
       <\/td>\n <\/td>\n\n
      MAK, HIR, B.H.<\/strong><\/p>\n<\/td>\n
      		 <\/td>\n <\/td>\n <\/td>\n <\/td>\n<\/tr>\n
      \n
      G.T.\u0130.P.<\/strong><\/p>\n<\/td>\n
      		\n
      MADDE \u0130SM\u0130<\/strong><\/p>\n<\/td>\n
      		\n
      B.\u015e. GAZ. \u015eER.<\/strong><\/p>\n<\/td>\n
      		\n
      E.A.G.\u00dc.<\/strong><\/p>\n<\/td>\n
      		\n
      \u00d6.T.D.\u00dc.<\/strong><\/p>\n<\/td>\n
      		\n
      G.Y.\u00dc.<\/strong><\/p>\n<\/td>\n
      		\n
      D.\u00dc.<\/strong><\/p>\n<\/td>\n<\/tr>\n
      \n
      6804.10.00.00.11<\/p>\n<\/td>\n
      		De\u011f. ta\u015flar\u0131<\/td>\n\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n<\/tr>\n
      \n
      6804.10.00.00.19<\/p>\n<\/td>\n
      		Di\u011ferleri<\/td>\n\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n
      		\n
      Muaf<\/p>\n<\/td>\n<\/tr>\n
      \n
      6804.21.00.00.11<\/p>\n<\/td>\n
      		Bile\u011fi ta\u015flar\u0131<\/td>\n\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      0<\/p>\n<\/td>\n
      		\n
      1,7<\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
      T\u00fcrk G\u00fcmr\u00fck Tarife Cetveli b\u00f6l\u00fcmlenmesini g\u00f6sterir liste \u00f6rne\u011fi a\u015fa\u011f\u0131da sunulmu\u015ftur;<\/p>\n
      T\u00dcRK G\u00dcMR\u00dcK TAR\u0130FE CETVEL\u0130 B\u00d6L\u00dcMLENMES\u0130:<\/span><\/strong><\/p>\n
      B\u00f6l\u00fcm I   CANLI HAYVANLAR VE HAYVANSAL \u00dcR\u00dcNLER<\/p>\n
      B\u00f6l\u00fcm II  B\u0130TK\u0130SEL \u00dcR\u00dcNLER<\/p>\n
      B\u00f6l\u00fcm III HAYVANSAL VE B\u0130TK\u0130SEL KATI VE SIVI YA\u011eLAR VE BUNLARIN PAR\u00c7ALANMA \u00dcR\u00dcNLER\u0130; HAZIR YEMEKL\u0130K KATI YA\u011eLAR; HAYVANSAL VE B\u0130TK\u0130SEL MUMLAR<\/p>\n
      B\u00f6l\u00fcm IV GIDA SANAY\u0130\u0130 M\u00dcSTAHZARLARI; ME\u015eRUBAT, ALKOLL\u00dc \u0130\u00c7K\u0130LER VE S\u0130RKE; T\u00dcT\u00dcN VEYA T\u00dcT\u00dcN YER\u0130NE GE\u00c7EN \u0130\u015eLENM\u0130\u015e MADDELER<\/p>\n
      B\u00f6l\u00fcm V  M\u0130NERAL MADDELER<\/p>\n
      B\u00f6l\u00fcm VI K\u0130MYA SANAY\u0130\u0130 VE BUNA BA\u011eLI SANAY\u0130\u0130 \u00dcR\u00dcNLER\u0130<\/p>\n
      B\u00f6l\u00fcm VII               PLAST\u0130KLER VE MAMULLER\u0130; KAU\u00c7UK VE MAMULLER\u0130<\/p>\n
      B\u00f6l\u00fcm VIII              DER\u0130LER, K\u00d6SELELER, POSTLAR, K\u00dcRKLER VE BU MADDELERDEN MAMUL E\u015eYA; SARAC\u0130YE E\u015eYASI VE EYER VE KO\u015eUM TAKIMLARI; SEYAHAT E\u015eYASI, EL \u00c7ANTALARI VE BENZER\u0130 MAHFAZALAR; HAYVAN BA\u011eIRSA\u011eINDAN MAMUL E\u015eYA (\u0130PEK B\u00d6CE\u011e\u0130 GUDDES\u0130 HAR\u0130\u00c7)<\/p>\n
      B\u00f6l\u00fcm IX A\u011eA\u00c7 VE AH\u015eAP E\u015eYA; ODUN K\u00d6M\u00dcR\u00dc; MANTAR VE MANTARDAN MAMUL E\u015eYA; HASIRDAN, SAZDAN VEYA \u00d6R\u00dcLMEYE ELVER\u0130\u015eL\u0130 D\u0130\u011eER MADDELERDEN MAMULLER; SEPET\u00c7\u0130 VE HASIRCI E\u015eYASI<\/p>\n
      II. G\u00dcMR\u00dcK VERG\u0130LER\u0130N\u0130N T\u00dcRK VERG\u0130 S\u0130STEM\u0130 \u0130\u00c7ER\u0130S\u0130NDEK\u0130 YER\u0130 VE<\/strong> SINIFLANDIRILMASI<\/strong><\/p>\n
      G\u00fcmr\u00fck Vergileri, \u00fczerine uyguland\u0131\u011f\u0131 e\u015fyan\u0131n maliyetini\/fiyat\u0131n\u0131 artt\u0131ran \u00f6zellikte bir vergi t\u00fcr\u00fc olup; m\u00fckellefler \u00f6dedi\u011fi g\u00fcmr\u00fck vergisini sataca\u011f\u0131 e\u015fyan\u0131n fiyat\u0131na dahil ederek g\u00fcmr\u00fck vergisini yans\u0131tabilmektedirler (Yans\u0131ma \u00d6l\u00e7\u00fcs\u00fc)<\/strong>.<\/p>\n
      G\u00fcmr\u00fck vergilerinin kimin taraf\u0131ndan \u00fcstlenilece\u011fi, vergiyi do\u011furan olay\u0131n ortaya \u00e7\u0131k\u0131\u015f zaman\u0131, kesin ve net de\u011fildir (Verginin Devaml\u0131l\u0131\u011f\u0131 ve Tahsil Usul\u00fc \u00d6l\u00e7\u00fcs\u00fc).<\/strong><\/p>\n
      Bu iki \u00f6l\u00e7\u00fcte g\u00f6re, \u2018\u2019g\u00fcmr\u00fck vergileri\u2019\u2019,<\/strong> dolayl\u0131 vergi<\/em><\/strong>  kategorisinde s\u0131n\u0131fland\u0131r\u0131l\u0131rlar.[3]<\/a><\/p>\n
      T\u00fcrk Vergi Sistemi\u2019nde vergilendirmenin kayna\u011f\u0131 ekonomik yakla\u015f\u0131m ilkesi gere\u011fi gelirdir.  Sistem geliri ;<\/p>\n
        \n
      1. Gelir \u00dczerinden Al\u0131nan Vergiler,<\/li>\n
      2. Servet \u00dczerinden Al\u0131nan Vergiler,<\/li>\n
      3. Harcamalar \u00dczerinden Al\u0131nan Vergiler,<\/li>\n<\/ol>\n
        \u015feklinde \u00fc\u00e7 farkl\u0131 kategoride vergilendirmektedir.[4]<\/a><\/p>\n
        Harcamalar \u00fczerinden al\u0131nan vergiler, \u00fcretilen, sat\u0131lan yahut t\u00fcketilen mal ve hizmetler \u00fczerine konulan vergilerdir. Geliri veya serveti elde edildiklerinde de\u011fil, harcand\u0131klar\u0131 zaman, mal ve hizmetlerin fiyatlar\u0131 i\u00e7ine gizlenmi\u015f olarak vergilendiriler.[5]<\/a><\/p>\n
        Bu ayr\u0131ma g\u00f6re,  G\u00fcmr\u00fck Vergisi; Harcamalar \u00dczerinden Al\u0131nan Vergi  olarak  tasnif edilebilir.<\/p>\n
        Ayr\u0131ca B\u00fct\u00e7e Kanunu\u2019nda G\u00fcmr\u00fck Vergileri,  Uluslararas\u0131  Ticaret ve Muamelelerden Al\u0131nan Vergiler ba\u015fl\u0131\u011f\u0131 alt\u0131nda yer alm\u0131\u015ft\u0131r.<\/p>\n
        T\u00fcrkiye\u2019de vergiler, idari y\u00f6ntem ve tahsil a\u00e7\u0131s\u0131ndan ;<\/p>\n
        –  Vergi Usul Kanunu kapsam\u0131na giren ve Maliye Bakanl\u0131\u011f\u0131\u2019nca y\u00f6netilen ve tahsil edilen vergiler,<\/p>\n
        –  Vergi Usul Kanunu kapsam\u0131 d\u0131\u015f\u0131nda kalan ve Di\u011fer Kamu Kurulu\u015flar\u0131 taraf\u0131ndan y\u00f6netilip tahsil edilen vergiler.<\/p>\n
        olmak \u00fczere iki gruba ayr\u0131labilir.<\/p>\n
        Bu ayr\u0131ma g\u00f6re; \u2018\u2019G\u00fcmr\u00fck Vergileri\u2019\u2019, teknik baz\u0131 \u00f6zellikleri nedeniyle Vergi Usul Kanunu\u2019nun(VUK)  2 inci maddesinde \u2018\u2019 G\u00fcmr\u00fck ve tekel idareleri taraf\u0131ndan al\u0131nan vergi ve resimler bu kanuna tabi de\u011fildir\u2019\u2019  bu vergilerin vergileme ve usul h\u00fck\u00fcmleri 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ile d\u00fczenlenmi\u015f ve tarh, tahakkuk ve tahsili Maliye Bakanl\u0131\u011f\u0131\u2019ndan ayr\u0131 bir kurulu\u015f olan Devlet Bakanl\u0131\u011f\u0131\u2019na ba\u011fl\u0131 G\u00fcmr\u00fck M\u00fcste\u015farl\u0131\u011f\u0131\u2019nca y\u00fcr\u00fct\u00fclmektedir. h\u00fckm\u00fcne yer verilerek VUK kapsam\u0131 d\u0131\u015f\u0131na b\u0131rak\u0131lm\u0131\u015f olan vergilerdir. Bu nedenle,<\/p>\n
        T\u00fcrkiye\u2019de G\u00fcmr\u00fck Vergileri, 4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve buna dayal\u0131 olarak \u00e7\u0131kar\u0131lan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi \u00e7er\u00e7evesinde tahsil edilmektedir. Bu ba\u011flamda g\u00fcmr\u00fck vergilerinin tahsilinde uygulancak vergilendirme ve usule ili\u015fkin h\u00fck\u00fcmler ayr\u0131nt\u0131l\u0131 olarak d\u00fczenlenmi\u015ftir. Bu nedenle, G\u00fcmr\u00fck Kanunu, esas itibariyle  vergi kanunu niteli\u011findedir.[6]<\/a><\/p>\n
        G\u00fcmr\u00fck Vergileri, G\u00fcmr\u00fck Kanunu\u2019nun 15 inci maddesinin birinci f\u0131kras\u0131  h\u00fckm\u00fc uyar\u0131nca, g\u00fcmr\u00fck y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fdu\u011fu tarihte y\u00fcr\u00fcl\u00fckte bulunan g\u00fcmr\u00fck tarifesine g\u00f6re hesaplanmakta ve tahsil edilmektedir. G\u00fcmr\u00fck vergi oranlar\u0131, 474 say\u0131l\u0131 G\u00fcmr\u00fck Giri\u015f Tarife Cetveli Hakk\u0131nda Kanun\u2019un verdi\u011fi yetkiye dayan\u0131larak  Bakanlar Kurulu\u2019nca \u0130thalat Rejimi Karar\u0131 ile belirlenmektedir.<\/p>\n
        <\/p>\n
        III. VERG\u0130 HUKUKUNDA VERG\u0130LEND\u0130RME \u0130LKELER\u0130<\/strong><\/p>\n
        Bu b\u00f6l\u00fcmde, vergilendirmeye konu olan  idari i\u015flem ve yorumlarda esas al\u0131nmas\u0131 gereken temel norm niteli\u011findeki Anayasal \u00e7er\u00e7eve ile doktrinde genel kabul g\u00f6rm\u00fc\u015f  vergilendirme ilkelerine yer verilmekte yarar g\u00f6r\u00fcyoruz.<\/p>\n
        T.C. Anayasas\u0131\u2019n\u0131n 73\/3 maddesi gere\u011fince, \u2018\u2019Vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler kanunla konulur, de\u011fi\u015ftirilir veya kald\u0131r\u0131l\u0131r\u2019\u2019 denilmek suretiyle vergilendirmede kanunilik ilkesi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.  Hukuk devleti gere\u011fi olarak devletin vergilendirme yetkisini genel, soyut, ki\u015fisel olmayan, vergiye ili\u015fkin temel unsurlar\u0131 i\u00e7eren ve yasama organ\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan kanunlarla kullan\u0131lmas\u0131n\u0131 ifade etmektedir.<\/p>\n
        \u00c7\u0131kar\u0131lan vergi kanunlar\u0131nda   keyfi, indi (herkes\u00e7e kabul edilebilecek bir temele ba\u011flanamay\u0131p yaln\u0131z bir ki\u015finin kendi kan\u0131s\u0131na dayanan), mu\u011flak (anla\u015f\u0131lmas\u0131 g\u00fc\u00e7-kar\u0131\u015f\u0131k) ifadeler kullan\u0131lmamal\u0131 ve her vergi kanununda temel \u00f6geler olan konu, m\u00fckellef, oran, istisna ve muafiyetler, tarh ve tahsil y\u00f6ntemleri gibi hususlar a\u00e7\u0131k bir \u015fekilde belirtilmi\u015f olmal\u0131d\u0131r.<\/p>\n
        Bakanlar Kurulu\u2019na, ekonomik ani geli\u015fmelerin gerektirdi\u011fi durumlarda ekonomiye \u00e7abuk ve etikili m\u00fcdahale ederek kamu yarar\u0131 sa\u011flamak amac\u0131yla  Anayasa\u2019n\u0131n 73\/4 \u00fcnc\u00fc maddesi \u00e7er\u00e7evesinde \u2018\u2019vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fcklerin muafiyet, istisna ve indirimleriyle, oranlar\u0131na ili\u015fkin h\u00fck\u00fcmlerin kanunun belirtti\u011fi yukar\u0131 ve a\u015fa\u011f\u0131 s\u0131n\u0131rlar i\u00e7inde de\u011fi\u015fiklik yapma yetkisi\u2019\u2019 tan\u0131nm\u0131\u015ft\u0131r.<\/p>\n
        Ayr\u0131ca, Anayasa\u2019n\u0131n 167\/2 inci maddesiyle \u2018\u2019Bakanlar Kurulu\u2019na yasa ile d\u0131\u015f ticaretin \u00fclke ekonomisi yarar\u0131na d\u00fczenlenmesi amac\u0131yla ithalat, ihracat ve di\u011fer d\u0131\u015f ticaret i\u015flemlerini \u00fczerine vergi ve benzeri y\u00fck\u00fcml\u00fcl\u00fckler d\u0131\u015f\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fckler koyma ve buna benzer kald\u0131rma yetkisi verilebilece\u011fi\u2019\u2019 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Bu yetki tamamen \u00fclkenin ekonomik menfaatleri ile ilgilidir ve g\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere Bakanlar Kurulu\u2019na Anayasa\u2019n\u0131n 73\/4 \u00fcnc\u00fc maddesiyle verilen yetkiden daha geni\u015f kapsaml\u0131 bir d\u00fczenleme alan\u0131 vermektedir.[7]<\/a><\/p>\n
        Bu yetkiye dayan\u0131larak \u00e7\u0131kar\u0131lm\u0131\u015f olan mevzuat \u00e7er\u00e7evesinde , \u00e7e\u015fitli adlar alt\u0131nda ithal veya ihra\u00e7 e\u015fyas\u0131ndan  al\u0131nan mali y\u00fcklerin (fon, kesinti, pay, vb) g\u00fcmr\u00fck mevzuat\u0131 uyar\u0131nca hangilerinin g\u00fcmr\u00fck vergileri tan\u0131m\u0131 i\u00e7erisinde yer alarak g\u00fcmr\u00fck mevzuat\u0131n g\u00fcmr\u00fck vergilerine ili\u015fkin olan h\u00fck\u00fcmlerinin uygulanabilece\u011fini hem idare a\u00e7\u0131s\u0131ndan hem de ki\u015filer (y\u00fck\u00fcml\u00fcl\u00fcler) a\u00e7\u0131s\u0131ndan a\u00e7\u0131k olarak ortaya konmas\u0131 gerekmektedir.<\/p>\n
        Anayasa Mahkemesinin E.1994\/85 K.1995\/32 say\u0131l\u0131 Karar\u0131nda da a\u00e7\u0131k\u00e7a belirtildi\u011fi \u00fczere;<\/p>\n
        geleneksel vergilendirme ilkelerinden bir olan belirlilik ilkesi, vergilerin miktar\u0131n\u0131n, tarh ve tahsil zamanlar\u0131n\u0131n ve bi\u00e7imlerinin hem idare hem de ki\u015filer y\u00f6n\u00fcnden belli ve kesin olmas\u0131 anlam\u0131na gelir. Vergilerin kanunili\u011fi ilkesi ve idarenin vergiyi do\u011furan olayla ba\u011fl\u0131l\u0131\u011f\u0131, belirlilik ilkesinin \u00f6nko\u015fuludur. Buna g\u00f6re vergiyi do\u011furan olaylar kanunlarda kesin ve a\u00e7\u0131k olarak belirlenmelidir. Hukuk devleti ilkesi, vergi kanunlar\u0131nda belirsiz, birden \u00e7ok anlam\u0131 olan, i\u00e7eri\u011fi bulunmayan kanunlar\u0131n kullan\u0131lmas\u0131n\u0131 engeller. \u00c7\u00fcnk\u00fc vergi y\u00fck\u00fcml\u00fclerinin hukuki g\u00fcvenliklerinin sa\u011flanabilmesi i\u00e7in, ki\u015fisel vergi y\u00fck\u00fcn\u00fcn a\u00e7\u0131k se\u00e7ik bir bi\u00e7imde hesaplanabilir ve tahmin edilebilir nitelikte olmas\u0131 gerekir.<\/p>\n
        Verginin belirgin olmas\u0131 ilkesi vergi kanunlar\u0131n\u0131n vergi ile ilgili t\u00fcm temel \u00f6zellikleri, di\u011fer bir ifade ile (miktar, oran, tarh, tahsil bi\u00e7imleri, s\u00fcreler vb.) i\u00e7ermesi demektir.<\/p>\n
        Vergilendirmenin t\u00fcm esaslar\u0131, idarenin takdirine b\u0131rak\u0131lmaks\u0131z\u0131n kanunda kesin ve objektif bir \u015fekilde saptanm\u0131\u015f olmal\u0131d\u0131r.<\/p>\n
        Hukukta k\u0131yas, bir olay hakk\u0131nda kanuda yer alan kural\u0131n, nitelikleri ve kurulu\u015flar\u0131 ona benzeyen fakat kanunda d\u00fczenlenmemi\u015f di\u011fer bir olaya uygulanmas\u0131d\u0131r. K\u0131yas, kanundaki bo\u015fluklar\u0131 doldurmak i\u00e7in yap\u0131lan bir i\u015flemdir. Vergi hukuku a\u00e7\u0131s\u0131ndan ise, vergi kanunlar\u0131nda a\u00e7\u0131k\u00e7a belirtilmeyen konular, k\u0131yas yoluyla verginin konusuna dahil edilemez. Vergi idaresi, vergi kanunlar\u0131ndaki bo\u015fluklar\u0131 k\u0131yas yoluyla dolduramaz. Vergilendirmede k\u0131yas yasa\u011f\u0131 vergilerin belirginlik ilkesinin tamamlay\u0131c\u0131s\u0131d\u0131r. Vergi kanun temelli bir olgudur. Kanunlarda belirtilmi\u015f i\u015flemler i\u00e7in yine kanunda m\u00fckellef olarak belirtilen ki\u015filerden vergi al\u0131nabilir. Dolay\u0131s\u0131yla vergiye ili\u015fkin t\u00fcm temel \u00f6gelerin kanunlarda a\u00e7\u0131k\u00e7a d\u00fczenlenmesi gerekir.<\/p>\n
        Vergilendirmede kanunilik ilkesi gere\u011fi yorum, kanuni s\u0131n\u0131rlar dahilinde yap\u0131lmal\u0131d\u0131r. Bu s\u0131n\u0131rlar\u0131n d\u0131\u015f\u0131na \u00e7\u0131kmas\u0131 yani, verginin taraflar\u0131 olan m\u00fckellef veya devlet lehine veya aleyhine, kanunlar\u0131n lafz\u0131 ve ruhuyla birebir ilgili olmay\u0131p yeni ve farkl\u0131 h\u00fck\u00fcm tesis edecek nitelikteki yorumlar, yorumu, vergi hukukunda yasaklanm\u0131\u015f olan k\u0131yasa g\u00f6t\u00fcr\u00fcr.[8]<\/a><\/p>\n
        Bu de\u011ferlendirmeler \u0131\u015f\u0131\u011f\u0131nda, d\u0131\u015f ticaretten al\u0131nan g\u00fcmr\u00fck vergileri ile  g\u00fcmr\u00fck vergisine e\u015f etkili vergi ve mali y\u00fcklerin  vergilendirme ve usul\u00fcne ili\u015fkin t\u00fcm uygulama ve mevzuat\u0131n ya da yorumlar\u0131n yukar\u0131da belirtilen vergi hukukunun temel  normlar\u0131na ve genel vergilendirme ilkelerine uygun olmas\u0131 esast\u0131r. Aksi halde yukar\u0131da belirtilen  bu esaslar g\u00f6z \u00f6n\u00fcnde bulundurulmadan yap\u0131lan  idari i\u015flemlerin hukukili\u011finden s\u00f6z edilemeyecektir.<\/p>\n
        <\/p>\n
        IV. G\u00dcMR\u00dcK MEVZUATINDA G\u00dcMR\u00dcK VERG\u0130LER\u0130N\u0130N TANIMI VE KAPSAMI<\/strong><\/p>\n
        4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu\u2019nun 3 \u00fcnc\u00fc ve buna ba\u011fl\u0131 olarak \u00e7\u0131kar\u0131lan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin  3 \u00fcnc\u00fc maddelerinde; Kanun\u2019da ve Y\u00f6netmelik\u2019te ge\u00e7en ve kullan\u0131lan terim ve kavramlar\u0131n farkl\u0131 \u015fekilde yorumlanmas\u0131n\u0131 \u00f6nlemek amac\u0131yla bu kavram ve terimlerin tan\u0131mlar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n
        G\u00fcmr\u00fck Vergileri, G\u00fcmr\u00fck Kanunu\u2019nun  3\/8 inci maddesinin  ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 3\/e  maddesinde;<\/p>\n
        \u2018\u2019 \u201cG\u00fcmr\u00fck vergileri\u201d deyimi, y\u00fcr\u00fcrl\u00fckteki h\u00fck\u00fcmler uyar\u0131nca e\u015fyaya uygulanan ;<\/p>\n
        \u00b7        ithalat  vergilerinin ya da<\/p>\n
        \u00b7        ihracat vergilerinin<\/p>\n
        t\u00fcm\u00fcn\u00fc  ifade eder.\u2019\u2019<\/p>\n
        \u015eeklinde ayn\u0131 ifadelere yer verilerek tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
        Buradan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan g\u00fcmr\u00fck vergilerinin tan\u0131m\u0131 birbirinin ayn\u0131s\u0131d\u0131r.<\/p>\n
        G\u00fcmr\u00fck Vergileri kapsam\u0131 i\u00e7erisinde  yer alan \u0130hracat Vergileri, G\u00fcmr\u00fck Kanunu\u2019nun 3\/10 uncu maddesinde ve  ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 3\/g maddesinde;<\/p>\n
        \u201c\u0130hracat vergileri\u201d deyimi,<\/p>\n
        –  E\u015fyan\u0131n ihracat\u0131nda \u00f6ng\u00f6r\u00fclen g\u00fcmr\u00fck vergileri ve e\u015f etkili mali y\u00fckleri,<\/p>\n
        – Tar\u0131m politikas\u0131 veya i\u015flenmi\u015f tar\u0131m \u00fcr\u00fcnleriyle ilgili \u00f6zel d\u00fczenlemeler \u00e7er\u00e7evesinde al\u0131nan ihracat vergilerini; ifade eder.<\/p>\n
        \u015feklinde ayn\u0131 ifadelere yer verilerek  tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
        G\u00fcmr\u00fck Kanunu ve Y\u00f6netmeli\u011fi\u2019nde \u2018\u2019ihracat vergilerinin\u2019\u2019 tan\u0131mlamalar\u0131nda ve kapsamlar\u0131n\u0131n belirlenmesinde  birbirleriyle \u00e7eli\u015fkili durum g\u00f6zlenmemektedir.<\/p>\n
        Ancak, G\u00fcmr\u00fck Kanunu\u2019nun 3\/9 uncu maddesinde \u0130thalat Vergileri;<\/p>\n
        \u201c\u0130thalat vergileri\u201d deyimi,<\/p>\n
        –  E\u015fyan\u0131n ithalinde \u00f6ng\u00f6r\u00fclen g\u00fcmr\u00fck vergileri ve e\u015f etkili vergileri,<\/p>\n
        – Tar\u0131m politikas\u0131 veya i\u015flenmi\u015f tar\u0131m \u00fcr\u00fcnleriyle ilgili \u00f6zel d\u00fczenlemeler \u00e7er\u00e7evesinde al\u0131nan ithalat vergilerini ;ifade eder.<\/p>\n
        \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
        Di\u011fer taraftan, G\u00fcmr\u00fck Y\u00f6netmeli\u011finin 3\/f maddesinde \u0130thalat Vergileri;<\/p>\n
        \u0130thalat vergileri deyimi;<\/p>\n
        1) E\u015fyan\u0131n ithalat\u0131yla ilgili olarak al\u0131nmas\u0131 gereken g\u00fcmr\u00fck vergilerini ve g\u00fcmr\u00fck vergisine e\u015f etkili  b\u00fct\u00fcn mali y\u00fckleri,<\/p>\n
        2) Tar\u0131m politikas\u0131 veya i\u015flenmi\u015f tar\u0131m \u00fcr\u00fcnleriyle ilgili \u00f6zel d\u00fczenlemeler \u00e7er\u00e7evesinde al\u0131nan ithalat vergilerini; ifade eder.<\/p>\n
        \u015feklinde tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n
        Yukar\u0131da verilen tan\u0131mlardan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, G\u00fcmr\u00fck Kanunu\u2019nda yasa koyucu \u2018\u2019\u0130thalat Vergileri\u2019\u2019g\u00fcmr\u00fck vergileri ve e\u015f etkili  vergiler\u2019\u2019 kavram\u0131na yer vermi\u015ftir. deyimini tan\u0131mlarken e\u015fyan\u0131n ithalinde \u00f6ng\u00f6r\u00fclen \u2018\u2019<\/p>\n
        \u00d6te yandan,G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde ise \u0130thalat Vergilerini tan\u0131mlan\u0131rken  \u2018\u2019g\u00fcmr\u00fck vergileri ve g\u00fcmr\u00fck vergisine e\u015f etkili b\u00fct\u00fcn  mali y\u00fckler\u2019\u2019 kavram\u0131n\u0131 kullan\u0131lm\u0131\u015ft\u0131r.<\/p>\n
        G\u00f6r\u00fcld\u00fc\u011f\u00fc \u00fczere, G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019ndeki \u2018\u2019\u0130thalat Vergileri\u2019\u2019 tan\u0131m\u0131,  vergi hukuku tekni\u011fi  a\u00e7\u0131s\u0131ndan kapsam\u0131 itibariyle  farkl\u0131l\u0131k arz etmektedir. \u2018\u2019Mali y\u00fck\u2019\u2019 terimi, sadece vergileri de\u011fil vergi ad\u0131 alt\u0131nda al\u0131nmayan di\u011fer mali(parasal) y\u00fckleri(fon, \u00fccret, kesinti, har\u00e7, kat\u0131lma pay\u0131, katk\u0131 pay\u0131 vb) de i\u00e7eren bir anlam ta\u015f\u0131maktad\u0131r.<\/p>\n
        Kanaatimizce G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde kullan\u0131lan g\u00fcmr\u00fck vergisine e\u015f etkili b\u00fct\u00fcn mali y\u00fckler tabiri kullan\u0131lmas\u0131 hem vergileri hem de vergi olarak adland\u0131r\u0131lmayan ve g\u00fcmr\u00fck vergisi etkisi yaratan t\u00fcm malialma amac\u0131yla kullan\u0131lm\u0131\u015f olan bir deyimdir. y\u00fckleri kapsam i\u00e7erisine<\/p>\n
        Bu durumda, g\u00fcmr\u00fck i\u015flemlerine konu olan e\u015fya \u00fczerinden al\u0131nan ve vergi olarak adland\u0131r\u0131lmayan ancak g\u00fcmr\u00fck vergisine benzer maliyet artt\u0131r\u0131c\u0131 etki do\u011furan mali y\u00fcklerin; \u2018\u2019\u0130thalat Vergisi\u2019\u2019 dolay\u0131s\u0131yla \u2018\u2019G\u00fcmr\u00fck Vergisi\u2019\u2019 olarak telakki edilip edilmeyece\u011finin yasal d\u00fczenleme olan  G\u00fcmr\u00fck Kanunu\u2019nda yer alan h\u00fck\u00fcmlere g\u00f6re mi yoksa idari bir d\u00fczenleme olan G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan h\u00fck\u00fcmlere g\u00f6re mi belirlenece\u011fi a\u00e7\u0131kl\u0131\u011fa kavu\u015fturulmas\u0131 gereken bir konu olarak kar\u015f\u0131m\u0131za \u00e7\u0131kmaktad\u0131r.<\/p>\n
        Bu a\u00e7\u0131klamalar do\u011frultusunda, \u2018\u2019\u0130thalat Vergileri\u2019\u2019 ve \u2018\u2019G\u00fcmr\u00fck Vergileri\u2019\u2019 terimlerinin a\u00e7\u0131klamalar\u0131\/tan\u0131mlamas\u0131 konusunda G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi h\u00fck\u00fcmleri birbiriyle paralellik arz etmemesi nedeniyle; g\u00fcmr\u00fck i\u015flemlerinde tahsil edilen ve vergi olarak adland\u0131r\u0131lmayan  y\u00fck\u00fcml\u00fcl\u00fcklerin \u2018\u2019g\u00fcmr\u00fck vergisi\u2019\u2019 kapsam\u0131nda de\u011ferlendirilip de\u011ferlendirilmeyece\u011fi  ve bu t\u00fcr y\u00fck\u00fcml\u00fcl\u00fcklerin g\u00fcmr\u00fck mevzuat\u0131n\u0131n g\u00fcmr\u00fck vergisine m\u00fcteallik tarh, tahakkuk, teminat, tahsil ve ceza h\u00fck\u00fcmleri uygulamas\u0131 bak\u0131m\u0131ndan fevkalade \u00f6nem arzetmektedir.<\/p>\n
        Konuyu bir \u00f6rnekle somutla\u015ft\u0131racak olursak;<\/p>\n
        Fonlar\u0131n y\u00fcr\u00fcl\u00fckten kald\u0131r\u0131lmas\u0131na ra\u011fmen t\u00fct\u00fcn ithalat\u0131nda CIF bedel \u00fczerinden Ton Ba\u015f\u0131na 3000 USD  tahsil edilmeye devam edilen  T\u00fct\u00fcn Fonu, T.C. Anayasas\u0131\u2019n\u0131n 167 inci maddesi h\u00fckm\u00fcne dayanarak kabul edilmi\u015f olan 2976 say\u0131l\u0131 D\u0131\u015f Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun\u2019un verdi\u011fi yetki uyar\u0131nca Bakanlar Kurulu\u2019nca ihdas edilmi\u015f bulunan ek bir mali y\u00fck\u00fcml\u00fcl\u00fckt\u00fcr. Bu ba\u011flamda, T\u00fct\u00fcn Fonu, G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nin 3\/f  maddesinde yer alan \u2018\u2019\u0130thalat Vergileri\u2019\u2019 tan\u0131m\u0131 i\u00e7erisinde yer ald\u0131\u011f\u0131 a\u00e7\u0131kt\u0131r. Ancak, T\u00fct\u00fcn Fonu\u2019nun vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fck niteli\u011fi bulunmamas\u0131 nedeniyle  G\u00fcmr\u00fck Kanunu\u2019nun 3\/9 maddesinde yer alan \u2018\u2019\u0130thalat Vergileri\u2019\u2019  tan\u0131m\u0131 i\u00e7erisinde de\u011ferlendirilemeyece\u011fi dolay\u0131s\u0131yla \u2018\u2019G\u00fcmr\u00fck Vergisine E\u015f Etkili Vergi\u2018\u2019 ya da \u2018\u2019G\u00fcmr\u00fck Vergisi\u2019\u2019 olarak nitelendirilemeyece\u011fi a\u00e7\u0131kt\u0131r.<\/p>\n
        T\u00fct\u00fcn Fonu\u2019na tabi olan  bir t\u00fct\u00fcn ithalat\u0131 s\u0131ras\u0131nda g\u00fcmr\u00fck idaresince yap\u0131lan muayene sonucunda beyan edilen t\u00fct\u00fcn miktar\u0131n\u0131n(kg) m\u00fckellef taraf\u0131ndan eksik beyan edildi\u011fi tespit edilmi\u015f oldu\u011funu varsayal\u0131m. Bu tespit sonucunda  ortaya \u00e7\u0131kacak T\u00fct\u00fcn Fonu eksikli\u011fi i\u00e7in ek t\u00fct\u00fcn fonu tahakkuk ettirilmesi s\u00f6z konusu olacakt\u0131r. S\u00f6z konusu ek t\u00fct\u00fcn fonu tahakkuk i\u015flemi i\u00e7in G\u00fcmr\u00fck Kanunu\u2019nda \u00f6ng\u00f6r\u00fclen eksik al\u0131nmam\u0131\u015f olan vergilerin takip ve tahsil usul ve y\u00f6ntemleri ile d\u00fczeltme ve itiraza m\u00fcteallik h\u00fck\u00fcmlerin ge\u00e7erli olup olmad\u0131\u011f\u0131 tart\u0131\u015fmaya a\u00e7\u0131kt\u0131r.<\/p>\n
        Ayr\u0131ca, yap\u0131lan muayene sonucunda ortaya \u00e7\u0131kan ek t\u00fct\u00fcn fonuna ili\u015fkin olarak 2976 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re mi cezai m\u00fceyyide uygulanaca\u011f\u0131 yoksa  G\u00fcmr\u00fck Kanunu\u2019nun 234 \u00fcnc\u00fc maddesi \u00e7er\u00e7evesinde vergi kayb\u0131na neden olan i\u015flem kapsam\u0131nda g\u00fcmr\u00fck vergisi fark\u0131 olarak nitelendirilerek  ceza uygulan\u0131p uygulanmayaca\u011f\u0131 tart\u0131\u015fmal\u0131d\u0131r. Bu durumda, 2976 say\u0131l\u0131 Kanun \u00e7er\u00e7evesinde cezai m\u00fceyyidenin uygulanabilmesi i\u00e7in  ithalat\u0131n ger\u00e7ekle\u015ftirilmi\u015f di\u011fer bir ifade ile ithalat i\u015fleminin t\u00fct\u00fcn fonu \u00f6denmeden ger\u00e7ekle\u015ftirilmi\u015f olmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r. Bahse konu olayda ise, ithalat i\u015flemi bitirilmeden yap\u0131lan muayene ve denetim s\u0131ras\u0131nda eksik \u00f6denen bir t\u00fct\u00fcn fonu fark\u0131 ortaya \u00e7\u0131km\u0131\u015f bulunmaktad\u0131r. Eksik beyan edilen ve muayenen sonucunda tespit edilen ek fon \u00f6denmeden ithalat i\u015fleminin tamamlanmas\u0131 m\u00fcmk\u00fcn de\u011fildir. Bu nedenle, 2976 say\u0131l\u0131 Kanun \u00e7er\u00e7evesinde cezai m\u00fceyyidenin uygulanmas\u0131n\u0131n m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz. Di\u011fer taraftan g\u00fcmr\u00fck idaresince  ek tahakkuk ettirilen T\u00fct\u00fcn Fonu, ceza uygulamas\u0131 bak\u0131m\u0131ndan g\u00fcmr\u00fck vergisi olarak tan\u0131mlan\u0131p nitelendirilebilirse; G.K. \u2018n\u0131n 234 \u00fcnc\u00fc maddesi \u00e7er\u00e7evesinde ceza uygulanabilecek aksi halde an\u0131lan madde \u00e7er\u00e7evesinde ceza uygulanmas\u0131 m\u00fcmk\u00fcn olamayacakt\u0131r. Keza g\u00fcmr\u00fck idaresi, G\u00fcmr\u00fck Kanunu\u2019nda yer alan g\u00fcmr\u00fck ithalat vergileri ve g\u00fcmr\u00fck vergisi tan\u0131mlar\u0131na g\u00f6re yorum yaparsa 234 \u00fcnc\u00fc maddeye g\u00f6re ceza uygulamas\u0131 yapamayacak; G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan tan\u0131mlamaya g\u00f6re yorum yaparsa 234 \u00fcnc\u00fc maddeye g\u00f6re ceza uygulamas\u0131 yapacakt\u0131r.<\/p>\n
        G\u00fcmr\u00fck mevzuat\u0131n\u0131n temel unsurlar\u0131 olan G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde an\u0131lan \u00e7eli\u015fkili h\u00fck\u00fcmlerin yer almas\u0131 nedeniyle; g\u00fcmr\u00fck idaresinin ve ki\u015filerin (y\u00fck\u00fcml\u00fclerin) G\u00fcmr\u00fck Kanunu\u2019na g\u00f6re mi yoksa G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019ne g\u00f6re mi de\u011ferlendirme yapacaklar\u0131 a\u00e7\u0131k de\u011fildir. Bu t\u00fcr hukuki yorumlarda ve de\u011ferlendirmelerde, G\u00fcmr\u00fck Kanunu\u2019nu h\u00fck\u00fcmlerinin,  ba\u011fl\u0131 bulunduklar\u0131 kanunlara ayk\u0131r\u0131 olmamak \u015fart\u0131yla kanunlar\u0131n uygulanmas\u0131n\u0131 sa\u011flamak \u00fczere ilgili Bakanl\u0131k taraf\u0131ndan \u00e7\u0131kart\u0131lan d\u00fczenleyici bir i\u015flem niteli\u011findeki G\u00fcmr\u00fck  Y\u00f6netmeli\u011fi h\u00fck\u00fcmlerinden \u00f6nce gelmesi gerekti\u011fi d\u00fc\u015f\u00fcncesindeyiz.<\/p>\n
        G\u00fcmr\u00fck Kanunu\u2019nda yer alan G\u00fcmr\u00fck Vergisine E\u015f Etkili Vergi tabirinin geni\u015fletilerek b\u00fct\u00fcn mali y\u00fcklerin g\u00fcmr\u00fck vergisi kapsam\u0131na al\u0131nmas\u0131n\u0131n hukuka uygunlu\u011fu da tart\u0131\u015fmal\u0131d\u0131r.<\/p>\n
        G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde Kanun\u2019un \u00f6tesinde baz\u0131 y\u00fck\u00fcml\u00fcl\u00fckler do\u011fmas\u0131na neden olan ifadelerin kullan\u0131lmas\u0131, verginin yasall\u0131\u011f\u0131 ilkesini zedelemektedir. Y\u00f6netmelik ile dayand\u0131\u011f\u0131 Kanun\u2019a ayk\u0131r\u0131 olmamak kayd\u0131yla ve Kanun\u2019un belirledi\u011fi s\u0131n\u0131rlar i\u00e7erisinde uygulamaya y\u00f6n verme ve baz\u0131 konulara a\u00e7\u0131kl\u0131k getirmeye y\u00f6nelik d\u00fczenlemeler yap\u0131labilir.<\/p>\n
        G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yer alan yukar\u0131da belirtilen d\u00fczenleme ise G\u00fcmr\u00fck Kanunu\u2019nda belirtilen g\u00fcmr\u00fck vergileri tan\u0131mlamas\u0131n\u0131 getirdi\u011fi yeni kavram ile geni\u015fletmi\u015f olup, yeni y\u00fck\u00fcml\u00fcl\u00fckler do\u011furabilecek niteliktedir.<\/p>\n
        Bu durumda, G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yap\u0131lan tan\u0131mlamaya g\u00f6re; vergi tan\u0131m\u0131 d\u0131\u015f\u0131nda her ne ad at\u0131nda al\u0131n\u0131rsa al\u0131ns\u0131n (fon, \u00fccret, kesinti, pay vb.) uyguland\u0131\u011f\u0131 e\u015fya \u00fczerinde g\u00fcmr\u00fck vergisi etkisi yaratan t\u00fcm  mali y\u00fckler, G\u00fcmr\u00fck Kanunu\u2019nda ge\u00e7en  ithalat vergisi ve dolay\u0131s\u0131yla g\u00fcmr\u00fck vergisi tan\u0131m\u0131 kapsam\u0131na al\u0131nmas\u0131 sonucu ortaya \u00e7\u0131kmaktad\u0131r.<\/p>\n
        G\u00fcmr\u00fck Kanunu\u2019nda g\u00fcmr\u00fck i\u015flemlerinin basitle\u015ftirilmesi, beyan usulleri ile  uygulamaya y\u00f6nelik muhtelif  usul d\u00fczenlemelerinin y\u00f6netmelik d\u00fczenlemesi ile yap\u0131labilece\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Ancak kanun\u2019da belirtilen ve vergilendirme, teminat, ve ceza gibi \u00f6nemli hususular\u0131 etkileyebilecek kavram i\u00e7eri\u011finin geni\u015fletilmesi konusunda herhangi bir d\u00fczenleme yap\u0131lmad\u0131\u011f\u0131 g\u00f6r\u00fclmektedir. Dolay\u0131s\u0131yla y\u00f6netmelikte yap\u0131lacak bir d\u00fczenleme ile kanunda belirtilen kavram\u0131n i\u00e7eri\u011fin geni\u015fletilmesi ya da kanunda yer almayan yeni bir d\u00fczenleme getirilmesi olana\u011f\u0131 bulunmad\u0131\u011f\u0131 kanaatindeyiz.<\/p>\n
        <\/p>\n
        V. G\u00dcMR\u00dcK VERG\u0130S\u0130NE E\u015e ETK\u0130L\u0130 VERG\u0130LER VE MAL\u0130 Y\u00dcKLER<\/strong><\/p>\n
        Vergilendirme yetkisi, \u2018\u2019devletin \u00fclkesi \u00fczerindeki egemenli\u011fine dayanarak vergi alma konusunda sahip oldu\u011fu hukuki ve fiili g\u00fcc\u00fc\u2019\u2019 olarak tan\u0131mlanabilir.<\/p>\n
        Devletler vergilendirme yetkilerini uluslararas\u0131 (international) ya da uluslar\u00fcst\u00fc (supranational) ekonomik b\u00fct\u00fcnle\u015fmelere \u00fcye olarak veya uluslararas\u0131 anla\u015fmalar yaparak  s\u0131n\u0131rland\u0131rabilirler.[9]<\/a><\/p>\n
        Bu t\u00fcr s\u0131n\u0131rland\u0131rmalara Avrupa Birli\u011fi (AB), G\u00fcmr\u00fck Tarifeleri ve Ticaret Genel Anla\u015fmas\u0131 ((GATT)-yeni ad\u0131yla D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc(DT\u00d6)-(WTO)), ikili veya \u00e7ok tarafl\u0131 serbest ticaret anla\u015fmalar\u0131 ve g\u00fcmr\u00fck birlikleri gibi ekonomik b\u00fct\u00fcnle\u015fmeler \u00f6rnek olarak g\u00f6sterilebilir.<\/p>\n
        Uluslararas\u0131 ticarete konu e\u015fyalar, g\u00fcmr\u00fck vergisi d\u0131\u015f\u0131nda g\u00fcmr\u00fck vergisine benzer etki yaratan e\u015f etkili mali y\u00fck\u00fcml\u00fcl\u00fcklere\/y\u00fcklere konu olabilmektedirler. Uluslararas\u0131 ticaretin serbestle\u015ftirilmesini d\u00fczenleyen GATT (DT\u00d6) antla\u015fmas\u0131n\u0131 imzalam\u0131\u015f ve yeni ad\u0131yla D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc (DT\u00d6) \u00fcyesi olmu\u015f \u00fclkelerin bu anla\u015fma h\u00fck\u00fcmleri \u00e7er\u00e7evesinde ya da \u00fclkelerin kendi aralar\u0131nda olu\u015fturduklar\u0131 g\u00fcmr\u00fck birli\u011fi veya ikili serbest ticaret anla\u015fmalar\u0131 h\u00fck\u00fcmlerine g\u00f6re  g\u00fcmr\u00fck vergisi oranlar\u0131n\u0131n y\u00fckseltmeleri olduk\u00e7a zordur. Bu nedenle, koruyucu veya mali ama\u00e7larla, uluslararas\u0131 anla\u015fmalara ba\u011fl\u0131 olmak kayd\u0131yla  ithalat konusu e\u015fyalara g\u00fcmr\u00fck vergisi d\u0131\u015f\u0131nda benzer etki yaratan ek mali y\u00fck\u00fcml\u00fcl\u00fck\/y\u00fck getirme uygulamas\u0131 s\u00f6z konusu olabilmektedir.<\/p>\n
        G\u00fcmr\u00fck Kanunu ve Y\u00f6netmeli\u011fi\u2019nde \u0130thalat Vergilerin tan\u0131m\u0131nda kullan\u0131lan \u2018\u2019g\u00fcmr\u00fck vergileri\u2019\u2019, \u2018\u2019g\u00fcmr\u00fck vergilerine e\u015f etkili vergiler\u2019\u2019, \u2018\u2019g\u00fcmr\u00fck vergilerine e\u015f etkili mali y\u00fckler\u2019\u2019 terimlerinin  ifade etti\u011fi anlamlar\u0131 ve  birbiriyle ili\u015fkisini ortaya koymak gerekmektedir.<\/p>\n
        Avrupa Birli\u011fi ile olu\u015fturulan G\u00fcmr\u00fck Birli\u011fi ve T\u00fcrkiye\u2019nin AB\u2019ne \u00fcyelik s\u00fcre\u00e7leri kapsam\u0131nda mevzuat uyum \u00e7al\u0131\u015fmalar\u0131 \u00e7er\u00e7evesinde, g\u00fcmr\u00fck mevzuat\u0131n\u0131n AB g\u00fcmr\u00fck mevzuat\u0131na uyumla\u015ft\u0131r\u0131lmas\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde ger\u00e7ekle\u015ftirilmi\u015ftir. AB mevzuat\u0131nda g\u00fcmr\u00fck vergilerine e\u015f etkili vergiler ve mali y\u00fck\u00fcml\u00fcklere ili\u015fkin olarak a\u00e7\u0131k h\u00fck\u00fcmler bulunmamaktad\u0131r. Ancak AB Adalet Divan\u0131\u2019n\u0131n Kararlar\u0131nda \u2018\u2019charges having an effect equivalent to customs duties\u2019\u2019 (g\u00fcmr\u00fck vergilerine e\u015f etkili y\u00fck\u00fcml\u00fcl\u00fckler\/y\u00fckler) tabiri kullan\u0131ld\u0131\u011f\u0131 g\u00f6r\u00fclmektedir.<\/p>\n
        S\u00f6z konusu yarg\u0131 i\u00e7tihatlar\u0131nda; \u2018\u2019her ne \u015fekilde veya hangi ad at\u0131nda al\u0131n\u0131rsa al\u0131ns\u0131n, benzer yerli \u00fcr\u00fcn kapsam d\u0131\u015f\u0131 b\u0131rak\u0131lmak suretiyle, \u00f6zellikle ve spesifik olarak \u00dcye Devletlerden ithal edilecek e\u015fya \u00fczerine uygulanan ve  e\u015fyan\u0131n fiyat\u0131n\u0131 de\u011fi\u015ftirmek suretiyle e\u015fyan\u0131n serbest dola\u015f\u0131m\u0131na g\u00fcmr\u00fck vergisi gibi etki yaratan vergiler\/y\u00fcklerin g\u00fcmr\u00fck vergisine e\u015f etkili vergi olarak de\u011ferlendirilece\u011fi\u2019\u2019 belirtilmi\u015ftir. Mahkeme, verginin niteli\u011fi ve bi\u00e7imi ile ilgilenmeyip yaln\u0131zca yarat\u0131\u011f\u0131 etki ba\u011flam\u0131nda de\u011ferlendirme yapm\u0131\u015ft\u0131r.[10]<\/a><\/p>\n
        Burada e\u015f etkili vergi deyimi tan\u0131mlamas\u0131 konusunda yap\u0131lan de\u011ferlendirme, AB\u2019nin \u00fcye devletlerinin y\u00fck\u00fcml\u00fcl\u00fckleri olan ticaretin serbestle\u015ftirilmesi y\u00f6n\u00fcndeki uygulamalar\u0131nda e\u015fyan\u0131n serbest dola\u015f\u0131m\u0131na yapaca\u011f\u0131 etki ba\u011flam\u0131nda yap\u0131lan bir de\u011ferlendirmedir.<\/p>\n
        \u2018\u2019E\u015f Etkili Vergiler\u2019\u2019 , tek yanl\u0131 olarak, ithalat s\u0131ras\u0131nda ya da ithalat ger\u00e7ekle\u015ftikten sonra benzer yerli e\u015fyalardan farkl\u0131 olarak, d\u0131\u015f \u00fclkelerden ithal edilen e\u015fyalara \u00f6zel olarak uygulanan ve b\u00f6ylece, s\u00f6z konusu e\u015fyan\u0131n fiyat\u0131n\u0131 y\u00fckselterek e\u015fyalar\u0131n serbest dola\u015f\u0131m\u0131 \u00fczerinde bir g\u00fcmr\u00fck vergisi etkisi yaratan vergiler olarak tan\u0131mlanabilir.[11]<\/a><\/p>\n
        Bu ba\u011flamda, G\u00fcmr\u00fck Vergisi ad\u0131 alt\u0131nda al\u0131nmamakla birlikte g\u00fcmr\u00fck vergisine benzer etki do\u011furan, di\u011fer bir ifade ile, e\u015fyan\u0131n ithalat\u00e7\u0131ya olan maliyetini artt\u0131ran vergiler de g\u00fcmr\u00fck vergisine e\u015f etkili vergiler olarak adland\u0131r\u0131l\u0131r.[12]<\/a><\/p>\n
        <\/p>\n
        VI. DE\u011eERLEND\u0130RME VE SONU\u00c7<\/strong><\/p>\n
        G\u00fcmr\u00fck Kanunu\u2019nda \u2018\u2019\u0130thalat Vergilerinin\u2019\u2019 tan\u0131mlanmas\u0131nda; e\u015f etkili vergi terimi kullan\u0131lmak suretiyle herhangi bir verginin ithalat vergisi olarak tan\u0131mlanabilmesi i\u00e7in uyguland\u0131\u011f\u0131  e\u015fya \u00fczerinde g\u00fcmr\u00fck vergisi etkisi yaratacak \u00f6zellikte olan bir vergi olmas\u0131 gerekti\u011fi h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. Dolay\u0131s\u0131yla amir h\u00fck\u00fcm olan Kanun maddesine g\u00f6re, ithalatta al\u0131nan herhangi bir  mali y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn g\u00fcmr\u00fck vergisi olarak addedilebilmesi g\u00fcmr\u00fck vergisine e\u015f bir eki yaratmas\u0131, di\u011fer bir ifade ile, maliyet artt\u0131r\u0131c\u0131 \u00f6zellik ta\u015f\u0131mas\u0131 ve ayn\u0131 zamanda  vergi niteliklerini mutlaka ta\u015f\u0131mas\u0131  gerekmektedir.<\/p>\n
        Bu a\u00e7\u0131klamalar do\u011frultusunda, g\u00fcmr\u00fck vergisine benzer etki do\u011furan yani ithal e\u015fyas\u0131n\u0131n maliyetini artt\u0131r\u0131c\u0131 etkisi olan bir mali d\u00fczenlemenin G\u00fcmr\u00fck Kanunu h\u00fck\u00fcmlerine g\u00f6re E\u015f Etkili Vergi olarak nitelenebilmesi i\u00e7in Vergi ad\u0131 alt\u0131nda al\u0131nmas\u0131 gereklidir. Keza vergi ad\u0131 alt\u0131nda al\u0131nabilmesi i\u00e7in vergilerin yasall\u0131\u011f\u0131 ilkesi gere\u011fi vergi niteli\u011finde olmas\u0131 ve kanun ile konulmu\u015f olmas\u0131 gerekmektedir.<\/p>\n
        Hal b\u00f6yle iken, vergi ad\u0131 alt\u0131nda al\u0131nmayan ve g\u00fcmr\u00fck vergisine benzer etki yaratan  mali y\u00fck\u00fcml\u00fcl\u00fck\/y\u00fcklerin g\u00fcmr\u00fck vergisine e\u015f etkili vergi olarak de\u011fil g\u00fcmr\u00fck vergisine e\u015f etkili mali y\u00fck\u00fcml\u00fcl\u00fck\/y\u00fck olarak tan\u0131mlanmas\u0131 ve nitelendirilmesi gerekti\u011fi d\u00fc\u015f\u00fcncesindeyiz.<\/p>\n
        Bilindi\u011fi \u00fczere, vergilerin kanunilik prensibi vard\u0131r. Bu prensibin hukuk sitemimize yans\u0131mas\u0131 olan T.C. Anayasas\u0131n\u0131n 73 \u00fcnc\u00fc maddesi h\u00fckm\u00fc gere\u011fince \u2018\u2019vergi, resim, har\u00e7 ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler kanunla konulur, de\u011fi\u015ftirilir ve kald\u0131r\u0131l\u0131r\u2019\u2019. Bu nedenle, g\u00fcmr\u00fck vergisine e\u015f etkili bir verginin mevcudiyetinden bahsedilebilmesi i\u00e7in \u00f6ncelikle vergi koyan bir kanunun bulunmas\u0131 gerekir.[13]<\/a><\/p>\n
        Di\u011fer taraftan \u2018\u2019\u0130thalat Vergileri\u2019\u2019 nin tan\u0131mlanmas\u0131nda, G\u00fcmr\u00fck Kanunu\u2019nda \u2018\u2019G\u00fcmr\u00fck Vergilerine E\u015f Etkili Vergiler\u2019\u2019 tabiri kullan\u0131l\u0131rken; G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde \u2018\u2019G\u00fcmr\u00fck Vergisine E\u015f Etkili B\u00fct\u00fcn Mali Y\u00fckler\u2018\u2019 tabiri kullan\u0131lmas\u0131n\u0131n tesad\u00fcfi olmad\u0131\u011f\u0131 d\u00fc\u015f\u00fcncesindeyiz.<\/p>\n
        G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde \u2018\u2019\u0130thalat Vergilerini\u2019\u2019 tan\u0131mlarken kullan\u0131lm\u0131\u015f olan  \u2018\u2019g\u00fcmr\u00fck vergilerine e\u015f etkili b\u00fct\u00fcn mali y\u00fckler\u2019\u2019 ifadesi yukar\u0131da a\u00e7\u0131klanan e\u015f etkili vergi tan\u0131m\u0131ndan \u00f6nemli farkl\u0131l\u0131klar\u0131 bulunan bir kavram olup vergi niteli\u011fi ta\u015f\u0131mayan, di\u011fer bir deyi\u015fle, vergi olarak adaland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan  t\u00fcm ek mali y\u00fckleri i\u00e7erdi\u011fini s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.<\/p>\n
        D\u0131\u015f ticaretin \u00fclke ekonomisinin yarar\u0131na olmak \u00fczere d\u00fczenlenmesi amac\u0131yla ithalat, ihracat ve di\u011fer d\u0131\u015f ticaret i\u015flemleri \u00fczerine vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler d\u0131\u015f\u0131nda ek mali y\u00fck\u00fcml\u00fcl\u00fckler koymaya ve bunlar\u0131 kald\u0131rmaya kanunla Bakanlar Kuruluna yetki verilebilece\u011fini h\u00fck\u00fcm alt\u0131na alan  T.C. Anayasas\u0131\u2019n\u0131n 167 inci maddesi h\u00fckm\u00fcne dayan\u0131larak kabul edilen 2976 say\u0131l\u0131 D\u0131\u015f Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun \u00e7er\u00e7evesinde ihdas edilen ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde ge\u00e7en \u2018\u2019g\u00fcmr\u00fck vergilerine e\u015f etkili mali y\u00fckler\u2018\u2019 terimi kapsam\u0131nda  de\u011ferlendirilebilece\u011fi d\u00fc\u015f\u00fcncesindeyiz. Buradan da anla\u015f\u0131laca\u011f\u0131 \u00fczere, 2976 say\u0131l\u0131 D\u0131\u015f Ticaretin D\u00fczenlenmesi Hakk\u0131nda Kanun \u00e7er\u00e7evesinde ihdas edilen mali y\u00fck\u00fcml\u00fcl\u00fcklerin, vergisel bir niteli\u011fi yoktur. Dolay\u0131s\u0131yla s\u00f6z konusu d\u00fczenleme kapsam\u0131nda d\u0131\u015f ticaret i\u015flemleri \u00fczerine konulan ek mali y\u00fck\u00fcml\u00fcl\u00fcklerin; vergi ve benzeri mali y\u00fck\u00fcml\u00fcl\u00fckler d\u0131\u015f\u0131nda olmas\u0131 gerekti\u011fi Anayasam\u0131z\u0131n 167 inci maddesinde h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015f oldu\u011fundan gerek  vergi olarak gerekse g\u00fcmr\u00fck vergisine e\u015f etkili vergi olarak nitelendirilmesinin m\u00fcmk\u00fcn olmad\u0131\u011f\u0131 kanaatindeyiz.<\/p>\n
        G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde kullan\u0131lan \u2018\u2019G\u00fcmr\u00fck Vergisine E\u015f Etkili B\u00fct\u00fcn Mali Y\u00fckler\u2019\u2019 tabirinin esas itibariyle vergi olarak adland\u0131r\u0131lmas\u0131 m\u00fcmk\u00fcn olmayan ancak \u00f6zel d\u00fczenlemelerle uyguland\u0131\u011f\u0131 e\u015fya \u00fczerinde g\u00fcmr\u00fck vergisine e\u015f bir etki yaratan b\u00fct\u00fcn mali y\u00fckleri i\u00e7erisine almak suretiyle G\u00fcmr\u00fck Kanunu\u2019nda kullan\u0131lan \u2018\u2019G\u00fcmr\u00fck Vergilerine E\u015f Etkili Vergiler\u2019\u2019 teriminden daha geni\u015f bir alan\u0131  kapsad\u0131\u011f\u0131 d\u00fc\u015f\u00fcn\u00fclebilir.<\/p>\n
        Bu nedenlerle, G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde \u2018\u2019G\u00fcmr\u00fck Vergileri\u2019\u2019 tan\u0131m\u0131 i\u00e7erisinde yer alan \u2018\u2019\u0130thalat Vergileri\u2019\u2019 tan\u0131mlanmas\u0131ndaki ifade bozuklu\u011fu ve kavram farkl\u0131l\u0131\u011f\u0131n\u0131n ivedilikle G\u00fcmr\u00fck Kanunu ya da G\u00fcmr\u00fck Y\u00f6netmeli\u011fi\u2019nde yap\u0131lacak de\u011fi\u015fiklik ile \u00e7\u00f6z\u00fcmlenmesi gerekmektedir. Ayr\u0131ca, s\u00f6z konusu \u00e7eli\u015fkili ifadeler uyumla\u015ft\u0131r\u0131ld\u0131ktan sonra, g\u00fcmr\u00fck idaresi taraf\u0131ndan ithal veya ihra\u00e7 e\u015fyas\u0131 \u00fczerinden al\u0131nan vergi ve di\u011fer mali y\u00fcklerin hangilerinin g\u00fcmr\u00fck vergisi olarak nitelendirilip nitelendirilemeyece\u011fini a\u00e7\u0131k olarak ortaya koyan bir idari d\u00fczenleme yap\u0131lmas\u0131nda idari uygulaman\u0131n yeknesakl\u0131\u011f\u0131 a\u00e7\u0131s\u0131ndan  yarar g\u00f6r\u00fcyoruz.<\/p>\n
        \n
        (Not: Bu Makale, Vergi D\u00fcnyas\u0131 Dergisi Ekim 2007 Say\u0131s\u0131nda ve G\u00fcmr\u00fck Dergisi Say\u0131 59\u2019da Yay\u0131mlanm\u0131\u015ft\u0131r.)<\/div>

        <\/div>\n
        YARARLANILAN KAYNAKLAR<\/strong><\/span><\/p>\n
        Avrupa Birli\u011fi Resmi Web Sitesi : www.europa.eu<\/a> .Eri\u015fim:10.02.2007.<\/p>\n
        \u00c7A\u011eAN, Nami,  Vergilendirme Yetkisi, \u0130stanbul:Kazanc\u0131 Hukuk Yay\u0131nlar\u0131, 1982.<\/p>\n
        \u00c7EL\u0130K, Do\u00e7. Dr. Binnur, D\u0131\u015f Ticarette Al\u0131nan Vergilerden G\u00fcmr\u00fck Vergisi Hukuku, Ankara:\u0130maj Yay\u0131nevi, 1999.<\/p>\n
        DEM\u0130R, \u00d6m\u00fcr, \u2018\u2019\u0130thalatta Vergi Uygulamalar\u0131\u2019\u2019, Ankara :Hazine ve D\u0131\u015f Ticaret  Dergisi, Say\u0131:9, 1991.<\/p>\n
        4458 say\u0131l\u0131 G\u00fcmr\u00fck Kanunu ve G\u00fcmr\u00fck Y\u00f6netmeli\u011fi<\/p>\n
        \u00d6NCEL, Prof. Dr. Mualla; KUMRULU, Prof. Dr. Ahmet; \u00c7A\u011eAN, Prof. Dr. Nami, Vergi Hukuku, 11. Bask\u0131, Ankara: Turhan Kitabevi, 2003.<\/p>\n
        \u00d6Z, Dr. Ersan, Vergilendirmede Kanunilik ve T\u00fcrk Vergi Sistemi, Ankara :Gazi Kitabevi, 2004.<\/p>\n
        SAYAR, Nihat , Kamu Maliyesi, C.1, Kamu Gider ve Gelirleri Prensipleri, 5. Bask\u0131, \u0130stanbul: Sermet Matbaas\u0131, 1975.<\/p>\n
        TUNCER, Prof.Dr. Selahattin, G\u00fcmr\u00fckler ve G\u00fcmr\u00fck Vergileri (Teori-Uygulama), Ankara:Yakla\u015f\u0131m Yay\u0131nlar\u0131,  2001.<\/p>\n
        YERC\u0130, Cahit, G\u00fcmr\u00fck Mevzuat\u0131 Dahil T\u00fcm Y\u00f6nleri \u0130le \u0130thalatta KDV, Ankara:Yakla\u015f\u0131m Yay\u0131nlar\u0131, 2005.<\/p>\n
        \n
        \n
        \n
        [1]<\/a> Do\u00e7. Dr. Binnur \u00c7EL\u0130K, D\u0131\u015f Ticarette Al\u0131nan Vergilerden G\u00fcmr\u00fck Vergisi Hukuku, Ankara: \u0130maj Yay\u0131nevi,  1999, s.22<\/p>\n<\/div>\n
        \n
        [2]<\/a> Nihat SAYAR, Kamu Maliyesi, C.1, Kamu Gider ve Gelirleri Prensipleri, 5. Bask\u0131, \u0130stanbul: Sermet Matbaas\u0131, 1975,<\/p>\n
        s.18-19;s.237<\/p>\n<\/div>\n
        \n
        [3]<\/a> \u00c7EL\u0130K, age, s.17-26<\/p>\n<\/div>\n
        \n
        [4]<\/a> Dr. Ersan \u00d6Z, Vergilendirmede Kanunilik ve T\u00fcrk Vergi Sistemi, Ankara:Gazi Kitabevi, 2004, s.149<\/p>\n<\/div>\n
        \n
        [5]<\/a> Prof. Dr. Mualla \u00d6NCEL, Prof. Dr. Ahmet KUMRULU, Prof. Dr. Nami \u00c7A\u011eAN, Vergi Hukuku, 11. Bask\u0131,<\/p>\n
        Ankara:Turhan  Kitabevi, 2003, s.401<\/p>\n<\/div>\n
        \n
        [6]<\/a> Prof.Dr. Selahattin TUNCER, G\u00fcmr\u00fckler ve G\u00fcmr\u00fck Vergileri (Teori-Uygulama), Ankara:Yakla\u015f\u0131m Yay\u0131nlar\u0131, 2001,<\/p>\n
        s.9-10;s.86<\/p>\n<\/div>\n
        \n
        [7]<\/a> \u00d6Z, age, s. 72-73<\/p>\n<\/div>\n
        \n
        [8]<\/a> \u00d6Z, age, s. 54-55<\/p>\n<\/div>\n
        \n
        [9]<\/a> Nami \u00c7A\u011eAN, Vergilendirme Yetkisi, \u0130stanbul: Kazanc\u0131 Hukuk Yay\u0131nlar\u0131, 1982, s.3;s.63<\/p>\n<\/div>\n
        \n
        [10]<\/a> www.europa.eu. Eri\u015fim:10.02.2007.AB resmi web sitesinden M.Kemal BULUT taraf\u0131ndan yap\u0131lan \u00e7evirisidir.<\/p>\n<\/div>\n
        \n
        [11]<\/a> \u00d6m\u00fcr DEM\u0130R, \u2018\u2019\u0130thalatta Vergi Uygulamalar\u0131\u2019\u2019, Ankara :Hazine ve D\u0131\u015f Ticaret  Dergisi, Say\u0131:9, 1991, s.25<\/p>\n<\/div>\n
        \n
        [12]<\/a> Cahit YERC\u0130, G\u00fcmr\u00fck Mevzuat\u0131 Dahil T\u00fcm Y\u00f6nleri \u0130le \u0130thalatta KDV, Ankara:Yakla\u015f\u0131m Yay\u0131nlar\u0131, 2005, s.27<\/p>\n<\/div>\n
        \n
        [13]<\/a> YERC\u0130, age, s.28<\/p>\n<\/div>\n<\/div>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"
          G\u0130R\u0130\u015e Bu \u00e7al\u0131\u015fmam\u0131z\u0131n amac\u0131, ilgili mevzuat h\u00fck\u00fcmleri uyar\u0131nca d\u0131\u015f ticaret i\u015flemlerine konu olan e\u015fyalara uygulanan g\u00fcmr\u00fck vergisi d\u0131\u015f\u0131ndaki  vergi ve mali y\u00fckleri hem teorik hem de y\u00fcr\u00fcrl\u00fckteki g\u00fcmr\u00fck mevzuat\u0131ndaki g\u00fcmr\u00fck vergisi tan\u0131m\u0131 kapsam\u0131nda irdelemek ve mevzuatta yer alan kavram \u00e7eli\u015fkilerini ortaya koymakt\u0131r. Bilindi\u011fi \u00fczere, klasik anlamdaki g\u00fcmr\u00fck vergileri uygulamalar\u0131n\u0131n etkinlikleri k\u00fcresel b\u00fct\u00fcnle\u015fmeler ve ticaretin […]<\/p>\n","protected":false},"author":1,"featured_media":4320,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"_eb_attr":"","_gspb_post_css":"","_crdt_document":"","footnotes":""},"categories":[9,7],"tags":[],"class_list":["post-4321","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-gumruk-hukuku","category-makale"],"blocksy_meta":[],"_links":{"self":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4321","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=4321"}],"version-history":[{"count":13,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4321\/revisions"}],"predecessor-version":[{"id":6891,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/posts\/4321\/revisions\/6891"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=\/wp\/v2\/media\/4320"}],"wp:attachment":[{"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4321"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=4321"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yeni.maliyeokulu.org.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4321"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}